2025 (9) TMI 553

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....hn and Mr. Arshdeep Singh, Advs. For the Respondent Through: Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, Adv. (M:9868211477) PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 55871/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 13635/2025 & CMAPPL. 55872/2025 (for stay) 3. The pres....

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....tured in paragraph 2 of the impugned order, which reads as under: "2. An information received by the Directorate of Revenue Intelligence, Mumbai Zonal Unit indicated that one Shri Neeraj Bhanupratap Singh (hereinafter referred to as Shri Neeraj Singh for brevity), residing at A-7, 104, Silver Park, Mira Bhayander Road, Mira Road East, Dist-Thane-401107, Aadhar No.832684403983, was running....

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....were alleged to be controlled by the Petitioner, export documents pertaining to 36 entities were finally determined to have been controlled by the Petitioner. Statements of various persons were also recorded on different dates. The Petitioner's statement has been extracted in paragraph 8 of the impugned order wherein he has disclosed various information and facts. On the basis of the statements re....

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....R. Ramachandran, ld. SSC for the Respondent submits that the impugned order is an appealable order before the Commissioner (Appeals), hence, the Petitioner ought to be relegated to appellate remedy. 9. The relevant provisions are extracted below: "(20) ―" exporter", in relation to any goods at any time between their entry for export and the time when they are exported, includes [....